Develop an Occupational Safety and Health Administration (OSHA)-compliant Standard Operating Procedure (SOP) for workers to follow when performing work on a piece of energized equipment. Include the citation(s) from 29 CFR 1910.147 for each step of the procedure. Your SOP should identify applicable provisions in Subpart J and assign responsibilities for each task that is required to be performed. In addition to your SOP, discuss the lockout/tagout standard.If you do not have access to a piece of machinery or equipment that would fall under OSHA’s lockout/tagout standard, you can research a piece of equipment that has more than one energy source such as a hard-wired industrial air compressor and use that as your example for the assignment.Your assignment must be at least two pages in length. You must include at least one source in your submission. Your submission must include a reference page that does not count toward the page requirement. Adhere to APA Style when creating citations and references for this assignment.